2005 (6) TMI 523

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....hacko, Member (J)]. - The lower authorities demanded duty of Rs. 92,535/- from the appellant for the period 1-7-94 to 12-1-95, by denying SSI exemption to the branded goods removed by them during the said period. They also imposed a penalty of Rs. 5,000/- on the appellant. Hence the present appeal. 2. There is no representation for the appellant despite notice, nor is there any request for....

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.... ultimately reached this stage. 4. Upon perusal of the memorandum of appeal, we find that the appellants have not recognized "M & M" as a brand name. The appellant has also relied on Board's Circular No. 52/52/94-CX., dated 1-9-94. Ld. DR submits that this Circular is not applicable to the instant case inasmuch as the brand name in question was admittedly owned by Shri V.M.S. Midha during th....

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....ation of the grounds of appeal and submissions of ld. DR, we find that it is an admitted fact that the brand name "M & M" was admittedly related to the personal reputation of Shri V.M.S. Midha in his business in the name and style of M/s. Midha & Midha. It is clearly discernible from his statement that he had a good reputation in the market. Obviously the above brand name was a career of his reput....